09512 - Auditing

Learning outcomes

The aim of the course is to provide useful tools to implement the budget review process and express a professional judgment on its reliability. At the end of the course the student is able to: (a) apply the audit process to the main budget items; (b) make a professional judgment on the reliability of the financial statements.

Course contents

Introduction to auditing

The audit report

Acceptance of the assignment

Preliminary activities

Planning 

Sales cycle audit

Audit of the purchasing cycle

Audit of the financial cycle

Audit of the payroll and personnel cycle

Inventory cycle audit

Audit of fixed assets

Audit of profit and loss

Completion of the work

 

Readings/Bibliography

G. Rusticali, Manuale di revisione legale, Amon edizioni, 2023 (no Chapter VI and Chapter XIII, par. 1-7).

Teaching methods

Lectures in the classroom.

The lessons are characterized by both a theoretical and practical cut.

The educational activities will be carried out in interactive mode, to stimulate the participation of students and their growth.

Assessment methods

Written test. The professor reserves the right to evaluate the effective knowledge of the students through a subsequent oral interview, aimed exclusively at confirming or not the outcome of the written test.


The exam method indicated is already confirmed in the period of mixed teaching or exclusively online.


Any online  written test will take place through EOL, with video surveillance on Zoom.


In order for the written test to be passed, it is necessary that the student demonstrates that he has achieved sufficient knowledge of all the parts of the program included in the test itself.


Voting graduation grid:

18-23: sufficient preparation and analysis skills but related to a limited number of topics addressed in the course, use of an overall correct language;
24-27: technically adequate preparation but with some limitations with respect to the topics covered, good analytical skills, even if not particularly articulated, expressed in a correct language;

28-30: excellent knowledge of a large number of topics addressed in the course, good analysis and criticism skills, mastery of specific terminology;
30L: excellent knowledge and very thorough and exhaustive of the topics addressed in the course, ability to critical analysis and link, mastery of specific terminology.

 

Teaching tools

Presentations of the lessons in power-point.

Office hours

See the website of Giorgio Rusticali